French Polynesia

The new Sheraton Moorea Lagoon Resort and Spa

The new $37 million Sheraton Moorea Lagoon Resort and Spa raises the bar of Tahitian luxury with 106 spacious bungalow accommodations, all air-conditioned, set on a private ten-acre lagoon. More than half are on stilts over the water, so that the aqua lagoon teeming with colorful fish is quite literally at your feet. Grab your in-room snorkel gear and dive off your private porch to get up close and personal with friendly stingrays. Then return to your room and order a Tahitian breakfast, which is delivered by outrigger canoe. At night, watch the floodlit ocean wildlife through your glass-topped coffee table.

At the resort's ambitiously sensual Mandara Spa, try the alfresco Full Moon massage, a Day of Beauty beneath the spray of an actual waterfall, or the two-and-a-half-hour head-to-toe Moorea Indulgence, complete with coconut body scrub, footbath, full massage, mini-facial, and Jacuzzi bath. After dining on tuna tartare, grilled barramundi, and the signature coconut soufflé with fresh berry sauce at the Arri Vahine restaurant, return to your bungalow to find a candlelit bath strewn with flowers and infused with milk, jasmine, and lavender—or, in the case of honeymooners, Champagne. You've already selected your favorite pillow from the in-room menu, so all you need to do now is lay your head on it—and sleep. $240-$495 (including use of snorkel gear, outrigger canoe, kayak, and pedal boat). Scuba diving, water-skiing, parasailing, Jet Skiing, speedboat rental, deep-sea fishing, and dolphin watching are also available. B.P. 1005, 98729 Papetoai, Moorea, French Polynesia; 877-782-0025; fax 689-55-1155;